https://www.taxtmi.com/caselaws?id=440692 External hard disc drives fell within the notification entry for hard disc drive under tariff heading 8471 70 because the exemption language imposed no restriction to internal, removable, exchangeable, or non-portable drives. The Tribunal relied on the plain wording of Notification No. 12/2012-CE and earlier affirmed precedent to hold that external hard disc drives are still hard disc drives for classification purposes. The exemption benefit was therefore available, and the departmental challenge to classification and relief failed. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440692 External hard disc drives fell within the notification entry for hard disc drive under tariff heading 8471 70 because the exemption language imposed no restriction to internal, removable, exchangeable, or non-portable drives. The Tribunal relied on the plain wording of Notification No. 12/2012-CE and earlier affirmed precedent to hold that external hard disc drives are still hard disc drives for classification purposes. The exemption benefit was therefore available, and the departmental challenge to classification and relief failed. Case-Laws Customs Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440692